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Taxation System

The Fiji Revenue and Customs Authority (FRCA) is a statutory authority established in 1998 under the FRCA Act. Tax and Duty incentives form part of Fiji’s investment promotion strategy and FRCA is the official Government agency responsible for the administration of these incentives. The incentives come in a variety of forms such as tax exemption, tax deduction, investment allowance, rebate, duty reduction and duty exemption.

Government provides Tax Incentives in the following:

1. 2016 Investment Package
2. Hotel Industry Incentives
3. Audio Visual Incentives
4. Agriculture Incentives
5. Tax Free Region Incentives
6. ICT Incentives
7. Incentives to Manufacturers
8. Fiji My Second Home Programme
9. Foreign Currency Account Scheme
10. Other Incentives
11. Other Customs Concessions

For further details on incentives, please download Fiji's Incentives Offered for 2016.

All incentives and concessions have specific eligibility criteria. The Fiji Revenue & Customs Authority administers the above tax exemptions and duty concessions.